Revenue and taxation; exemption; trusts; effective date.

Summary

The bill changes the state sales‑tax code to exempt sales of tangible personal property and services to a broad list of federal, state, local and public‑trust entities, school cafeterias, fairs, churches (under limited conditions), fraternal societies, scouting councils and several listed authorities. It also requires purchasers to certify on the invoice that the sale is for one of these exempt entities, and makes false certification a misdemeanor. The goal is to lower tax costs for public‑purpose transactions.

AI-generated summary — may be incomplete or inaccurate. Verify against the official bill text.

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